Unique common enrolment number for multi state transporters enables single enrolment and restricts use of multiple GSTINs. A transporter registered in multiple States or Union Territories with the same PAN may apply in FORM GST ENR-02 using any one GSTIN to obtain a unique common enrolment number; once issued, the transporter shall not use any individual GSTIN for purposes of Chapter XVI. The Commissioner or an authorised officer may extend, for sufficient cause, the time for recording the final report in Part B of FORM EWB-03 by up to three days, with the applicable period counted from midnight of the interception date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Unique common enrolment number for multi state transporters enables single enrolment and restricts use of multiple GSTINs.
A transporter registered in multiple States or Union Territories with the same PAN may apply in FORM GST ENR-02 using any one GSTIN to obtain a unique common enrolment number; once issued, the transporter shall not use any individual GSTIN for purposes of Chapter XVI. The Commissioner or an authorised officer may extend, for sufficient cause, the time for recording the final report in Part B of FORM EWB-03 by up to three days, with the applicable period counted from midnight of the interception date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
